June
1	The owner introduced additional capital to the business : cash RM 20,000 and bank RM 30,000
5	Received cash of RM 8,000 from debtor Mr Ali
9	Paid workers salaries of RM 20,000 by cheque
13	Paid RM 5,000 to creditor, Elias Enterprise by cheque
16	Cash sales of RM 25,000
19	Paid advertising expenses of RM 3,000
20	Credit sales to Rajesh RM 1,500
24	Credit sales to Ms Raihana RM 3,000
26	The owner took out cash of RM 2,000 for his personal use
28	Purchased additional machine RM 30,000 from ELBA Sdn Bhd by credit

Based on the information given,

a. Prepare journal entries for the above transactions.

b. X refers to the collection of accounts in which account transactions are recorded. Describe the "X" account.